Twee maatschappelijke perspectieven op UBO-registratie

Translated title of the contribution: Two societal perspectives on UBO registration

Research output: Contribution to journalArticleScientificpeer-review

Abstract

This article discusses how corporate UBO registration and the UBO register for trust(s) work and focuses on the tension between transparency and privacy issues in public UBO registrations. What is the balance between these two perspectives on public UBO registrations? Important here are the objective of mandatory UBO registration, the EU legislative path and the outline of the Dutch implementation. Next, the two social perspectives on public UBO registration are discussed, and the authors explore the balance between them.
Translated title of the contributionTwo societal perspectives on UBO registration
Original languageDutch
Article numberTFO 2020/170.1
Pages (from-to)117-131
Number of pages15
JournalFiscaal ondernemingsrecht
Volume2020
Issue number170
Publication statusPublished - Sept 2020

Keywords

  • Privacy
  • transparancy
  • UBO
  • UBO-registry

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